The ordinance imposing a convention center fee or any ordinance amending the imposition of a convention center fee shall:
A. state:
(1) the rate of the convention center fee to be imposed;
(2) the times, place and method for the payment of the convention center fee proceeds to the local governmental entity;
(3) the accounts and other records to be maintained in connection with the convention center fee;
(4) a procedure for making refunds and resolving disputes relating to the convention center fee;
(5) the procedure for preservation and destruction of records and for their inspection and investigation;
(6) vendor audit requirements;
(7) applicable civil and criminal penalties; and
(8) a procedure of liens, distraint and sales to satisfy those liens; and
B. provide other rights, privileges, powers, immunities and other details relating to the collection of the convention center fee and the remittance of the proceeds thereof to the local governmental entity.
History: Laws 2003, ch. 87, ยง 12.
Structure New Mexico Statutes
Chapter 5 - Municipalities and Counties
Article 13 - Convention Center Financing
Section 5-13-3 - Authorized local governmental entities.
Section 5-13-4 - Imposition of convention center fee; use of proceeds.
Section 5-13-6 - Collection of convention center fee.
Section 5-13-7 - Audit of vendors.
Section 5-13-8 - Financial reporting.
Section 5-13-10 - Collection of delinquencies.
Section 5-13-11 - Lien for convention center fee; payment; certificate of lien.
Section 5-13-12 - Ordinance requirements.
Section 5-13-13 - Revenue bonds.